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Philippine Bar review · Question

Practice question: Authority of Congress, Secretary of Finance, and Commissioner of Internal Revenue (CIR)

Multiple Choice Easy

Practice question

Which Section7 power is expressly excluded from the CIR's delegation authority?
  1. Every routine clerical act in every circumstance.
  2. Recommending promulgation of rules and regulations by the Secretary of Finance.
  3. Every form of factual inquiry without exception.
  4. Every delivery of an official notice.
  5. Every authorized subordinate action mentioned anywhere in the Code.

Legal references

  • NIRC, Sections 5-7,22-23 and32, as enacted in RA8424 and subject to the cited later amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

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